CBEC has issued Circular No. 974/08/2013-CX dated 17.09.2013 clarifying various issues on arrest and bail with respect to the amendments made in the Central Excise Act, 1944

CBEC has issued Circular  No. 974/08/2013-CX dated 17.09.2013 clarifying various issues on arrest and bail with respect to the amendments made in the Central Excise Act, 1944 in the Finance Act, 1994. The circular lists down the bailable and non bailable offences and also prescribes the precaution to be taken by the departmental officers with regards to the arrest of a
person under the Act. A defined format for arrest memo has been made available in line with the Hon’ble Supreme Court in case of D. K. Basu Vs State of W.B reported as 1997 (1) SCC 416.     

 Please find attached the captioned circular for your ready reference. It is expected that similar circulars wold be issued by the Service tax and Customs wing in times to come.

CX-circ13_Arrest_cx974-2013.pdf